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HMRC internal manual

Construction Industry Scheme Reform Manual

Register and maintain subcontractor: Tax Treatment Qualification Test (TTQT) - Group payment arrangements

CISR43600 Action guide contents

Where a company within a group has entered into a group payment arrangement (see the COTAX Manual) and holds gross payment status under CIS, TTQT will not be able to identify late payments of Corporation Tax made by that company within the group to HMRC. Where you become aware that such a company has failed to make its payments of Corporation Tax on time, then you will need to use the function ‘Change TT’ to change the payment status of the company from gross to net (see CISR43610).